Sez unit : input tax credit for capital goods, cars

ITC cannot be claimed for vehicles as per Sec 17(5) Blocked credits. Yes. It will be a cost and you can claim depreciation for car. 

Ok, so this applies to SEZ too.

Dear Mr. Pankaj,

In our case we are buying small truck which is used for carrying the goods from SEZ unit to Shipping port.

Pls confirm can we avail GST exception.

exemption on commercial vehicles for transport the goods can be availed.